Chapter 15: Materiality & inconsequential misstatements

Status: Planned (coming soon).

What this chapter covers

  • Materiality thresholds

  • How to track and correct minor errors

Planned outputs

  • Runner module (planned): ledgerloom.chapters.ch15_materiality_misstatements

  • Artifacts under outputs/ledgerloom/ch15

  • Golden-file tests for determinism